HMRC extends agent code submissions deadline

Nov 26, 2024

HMRC has extended the deadline for tax agents to submit their firm’s agent codes for self-assessment, VAT, and corporation tax. The new deadline of 6 December gives agents an extra four weeks after confusion arose over the original 8 November cut-off.

The re-registration process is part of HMRC’s effort to improve the accuracy of its agent database. HMRC is streamlining its records by identifying active agent codes and removing outdated or duplicate entries. This ensures that agents managing returns on behalf of clients are properly registered.

Firms must complete a single online form listing the six-character alphanumeric agent codes for all branches, offices, and individuals. This code is also included in paper forms 64-8 and is used for client authorisations. While HMRC has assured agents that unlisted codes won’t be removed at this stage, failing to provide this information could lead to potential issues in the future.

The Institute of Chartered Accountants in England and Wales (ICAEW) has urged firms to prioritise this, highlighting the importance of ensuring all codes are accounted for. With the updated deadline fast approaching, HMRC emphasises the importance of acting promptly to avoid any complications.

HMRC stated:

“We are asking for this information to help us improve the integrity of the information we hold. This is the first step in an iterative process aimed at improving our service to agents.”

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